The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research

Generally, radiologists analyse the Magnetic Resonance Imaging (MRI) by visual inspection to detect and identify the presence of tumour or abnormal tissue in brain MR images. The huge number of such MR images makes this visual interpretation process, not only laborious and expensive but often erroneous. Furthermore, the human eye and brain sensitivity to elucidate such images gets reduced with the increase of number of cases, especially when only some slices contain information of the affected area. Therefore, an automated system for the analysis and classification of MR images is mandatory. In this paper, we propose a new method for abnormality detection from T1-Weighted MRI of human head scans using three planes, including axial plane, co

The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

The research in Islamic history is considered a title for the glory of the nation and a mirror for the intellectual and mental maturity of the men of the Islamic state who played an important role in saving humanity from darkness to light and from ignorance to knowledge and to show their position in building the Islamic state, and to highlight the importance of their conquests of neighboring cities and the expansion of Islam, and for this reason they appear The importance of writing on the topic (The Battle of Dumat al-Jandal and its impact on the era of the Prophethood and the Rightly Guided Caliphate). The reason for choosing this topic was to show the status of Dumat al-Jandal and its importance in the Islamic state and its great role

A new Species of the Cerambycinae belonging to the genus Hesperophanes was found new to the fauna of Iraq and Science. H. testaceus was studied in details and the male genitalia were illustrated. Type's paratypes and the locality of this newly described Species were mentioned.

This paper is a review of the genus Sitta in Iraq, Five species of this genus are recognized
Sitta kurdistanica, S. neumayr, S. europaea, S.dresseri and S. tephronota. Geographical
distribution and systematic nots were given for separation and identification, also some notes
on nest building and nest sites of S. tephronota supporting by figures are presented.

Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

    This paper reviews the distribution range of wild goat Capra aegagrus (Erxleben, 1777) in Iraq with new sighting of very small herd of wild goat occur in Alqosh mountain, north of Nineveh province, where wild goat have a little informations on the distribution areas in Iraq according to the Red List of the International Union for Conservation of Nature (IUCN).

This study deals with establishing the depositional environment of the Fatha Formation through facies analysis. It also deals with dividing the formation into units based on the rhythmic nature. Data from selected shallow wells near Hit area and deep wells at East Baghdad Oil field are used. Five major lithofacies are recognized in this study, namely, greenish grey marl, limestone, gypsum (and/or anhydrite), halite and reddish brown mudstone (with occasional sandstone).The limestone lithofacies is divided into three microfacies: Gastropods bioclastic wackestone microfacies, Gastropods peloidal bioclastic packstone, and Foraminiferal packstone microfacies.The lithofacies of the Fatha are nested in a rhythmic pattern or what is known as sh